Question: The following information is available for Raphael on August 31, 2023: . P400,000 21,000 Cash per bank statement balance, August 31, 2023 Note, including interest of P1,000 collected by bank (not yet taken up in the books) NSF check returned with the bank statement (not yet taken up in the books) Deposit in transits: as of July 31, 2023 Deposit in transits: as of August 31, 2023 Outstanding checks as of August 31, 2023 (including P5,000 certified checks) Bank service charge for August 2023 A deposit made by Raphael's customer was erroneously credited to Rafael Company 5,000 15,000 20,000 30,000 500 3,000 A check drawn against the account of Ralph Company was erroneously debited against Raphael Company's account by the 5,000 bank Customer checks deposited during August, P3,000 was recorded as P30,000 by the bank Check No. 23456 for P25,600 was recorded in the disbursements journal as P26,500 Check No. 23459 for P58,500 was recorded in the disbursements journal as P55,800 The unadjusted balance per ledger is A. P437,700 B. P377,300 C. P357,300 D. P362,300